OM PARKASH vs. COMMISSIONER OF INCOME TAX-1 AAYAKAR BHAWAN JALANDHAR
ITA/338/2019HC Punjab & Haryana30 Mar 2022
Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN
Section 133(6)Section 145(3)Section 41(1)Section 41(1)(a)Section 44A
2,91,722.00 Cr.
(ii)
Satish Surgincal Works
01.04.2013 Opening balance B/F
1,68,859,00 Cr.
Total
4,60,581.00 Cr.
5.
In the absence of any confirmation from the above parties, it
was held that the trading liability amounting to Rs.4,60,581/- had ceased to
exist as per provisions of Section 41(1) of the Income
